Indeed since it will be levied on every adult (save for a few means tested exceptions), it is in fact the purest form of regressive poll tax that can be created.

The last time a poll tax was introduced in the UK, in the early nineties, the charge was based on the cost base of the citizen’s local council. Theoretically, the citizen could reduce the size of the poll tax by voting for a lower spending council. In reality, it didn’t work; poll tax bills soared, and Margaret Thatcher was ousted from office. The tax was repealed.

The version now being proposed offers no opportunity for electoral input. It is in effect taxation without representation.